§ 3704. Duty of board upon failure of county boards to appoint assessors, etc. (Repealed.) En. March 12, 1872. Am'd. 1895, 318. Rep. 1901, 51. Cal.Rep.Cit. 46, 506; 102, 447. § 3705. State board may extend time. The state board of equalization may, by an order entered upon its minutes, and certified to the county auditor of any county, extend, for not exceeding twenty days, the time fixed in this title for the performance of any act, by the county assessor, county auditor, or county boards of equalization. March 12, 1872. Am'd. 1895, 318. Cal.Rep.Cit. 46, 506; 116, 353. En. § 3713. § 3714. § 3715. § 3716. § 3717. § 3718. CHAPTER V. LEVY OF TAXES. Rate of taxation. Amounts required for the several funds. Tax to operate as a judgment or lien against property. Tax upon real property and tax on improvements a lien § 3719. Levy of state school tax. § 3713. Rate of taxation. Amounts required for the several funds. The state board of equalization must, for state purposes for the fifty-fifth and fifty-sixth fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars in value of taxable property in this state as, after allowing five per cent for delinquencies in and costs of collection of taxes, as provided in section three thousand six hundred and ninety-six of the Political Code, will raise for the fifty-fifth fiscal year: First-For the general fund, five million two hundred thousand dollars. Second-For the school fund, two million six hundred and seventeen thousand nine hundred and ninety-three dollars. Third-For the interest and sinking fund, one hundred and forty-one thousand four hundred and thirty-five dollars. And for the fifty-sixth fiscal year: First-For the general fund, four million six hundred thousand dollars. Second-For the school fund, two million six hundred and seventeen thousand nine hundred and ninety-three dollars. Third-For the interest and sinking fund, one hundred and forty-one thousand four hundred and thirty-five dollars. En. March 12, 1872. Am'd. 1871-2, 886; 1873-4, 160; 1875-6, 60; 1877-8, 67; 1880, 65; 1881, 123; 1885, 101; 1887, 151; 1889, 346; 1891, 470; 1893, 300; 1895, 161; 1897, 247; 1899, 131; 1901, 595; 1903, 335. Cal.Rep.Cit. 60, 34; 80, 226; 87, 504. § 3714. Supervisors to regulate county rate of taxation. The board of supervisors of each county must, on the third Monday in September, fix the rate of county taxes, designating the number of cents on each one hundred dollars of property levied for each fund, and must levy the state and county taxes upon the taxable property of the county; provided, that it shall not be lawful for any board of supervisors of any county in the state to levy, nor shall any tax greater than fifty cents on each one hundred dollars of property be levied and collected in any one year, to pay the bonded indebtedness, or judgment arising therefrom, of this state, or of any county, or municipality in this state. En. March 12, 1872. Am'd. 1880, 16; 1880, 50; 1891, 445; 1895, 318. Cal. Rep.Cit. 66, 23: 68, 498; 89, 230; 96, 626; 96, 637; 97, 436; 118, 480; 120, 341; 123, 155. § 3715. When the supervisors fail to levy such taxes, etc. The action of the state board of equalization, in fixing the rate of taxation for state purposes is, in the absence of action by the board of supervisors, a valid levy of the rate so fixed, and imposes upon the auditor, tax collector, and all other officers charged with the performance of any duties under the revenue law, the same obligations as if the board of supervisors had made the levy at the proper time. En. March 12, 1872. Cal.Rep.Cit. 46, 506. § 3716. Tax to operate as a judgment or lien against property. Every tax has the effect of a judgment against the person, and every lien created by this title has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. En. March 12, 1872. Cal.Rep.Cit. 62, 645; 71, 207; 73, 612; 83, 407; 92, 629; 105, 595; 115, 172; 115, 173; 115, 175; 115, 176; 115, 177; 115, 179; 116, 523; 118, 492; 118, 494; 137, 421. § 3717. Tax on personal property a lien on real property. Every tax due upon personal property is a lien upon the real property of the owner thereof, from and after 12 o'clock M. of the first Monday in March in each year. En. March 12, 1872. Am'd. 1873-4, 159; 1880, 16. Cal.Rep.Cit. 71, 207; 73, 612; 76, 277; 83, 407; 92, 629; 115, 172; 115, 176; 118, 492; 118, 493; 123, 76. § 3718. Tax upon real property and tax on improvements a lien upon both. Every tax due upon real property is a lien against the property assessed; and every tax due upon improvements upon real estate assessed to others than the owner of the real estate, is a lien upon the land and improvements; which several liens attach as of the first Monday of March in each year. En. March 12, 1872. Cal. Rep.Cit. 76, 277; 83, 407; 89, 201; 96, 626; 115, 172; 115, 176; 123, 76; 131, 110. § 3719. Levy of state school tax. The state board of equalization must levy annually, at the time other state taxes are levied, a tax of such number of cents on each one hundred dollars of value of taxable property in the state as will produce a net sum equal to the amount directed by the legislature as being necessary to be raised, by an ad valorem tax, for school purposes; and the assessment and collection of said tax shall be performed in the same manner and at the same time as other state taxes are assessed and collected. En. Stats. 1873-4, 84. Am'd. 1895, 318. Cal.Rep.Cit. 87, 504. CHAPTER VI. DUTIES OF THE AUDITOR IN RELATION TO REVENUE. § 3727. § 3728. § 3729. § 3730. § 3731. § 3732. § 3733. § 3734. $ 3735. $ 3736. § 3737. § 3738. § 3739. Auditor to enter what in assessment book. Auditor to prepare duplicate statement, showing what. Statements transmitted to state controller and board of equalization. Auditor to generally follow directions of state board of equalization. Auditor to compute and enter taxes and foot up totals. Auditor to retain original assessment book. (Repealed.) Transfer of assessment book from one collector to another. Auditor to furnish assessor personal property receipts. § 3727. Auditor to enter what in assesment book. The county auditor, as soon as the assessment book is delivered to him by the clerk of the board of supervisors, must proceed to add to the valuations, and enter the total valuation of each kind of property, and the total valuation of all property, on the assessment book. The column of acres must show the total acreage of the county. En. March 12, 1872. § 3728. Auditor to prepare duplicate statement, showing what. The auditor must, on or before the second Monday in August in each year, prepare from the "Assessment Book" of such year, as corrected by the board of supervisors, duplicate statements, showing in separate col umns 1. The number of acres of land. 3. The value of real estate. 4. The value of the improvements thereon. 5. The value of personal property, exclusive of money. 6. The amount of money. 7. The total assessed value of mortgages and trust deeds, with value of mortgages and trust deeds held by the various state institutions separately shown. 8. The assessed value of all property sold to the state for delinquent taxes. En. March 12, 1872. Am'd. 1891, 446; 1895, 318; 1897, 429. Cal.Rep.Cit. 46, 505. See post, sec. 3732. § 3729. Statements transmitted to state controller and board of equalization. The auditor must, as soon as such statements are prepared, transmit, by mail or express, one to the controller of state and one to the state board of equalization. En. March 12, 1872. § 3730. Auditor to generally follow directions of state board of equalization. As soon as the auditor receives from the state board of equalization a statement of the changes made by the board in the assessment book of the county, he must make the corresponding changes in the asssessment boox, by entering the same in a column provided with a proper heading in the asssessment book, counting any fractional sum when more than fifty cents as one dollar, and omitting it when less than fifty cents, so that the value of any separate assessment shall contain no fraction of a dollar; but he shall, in all cases, disregard any action of the board of supervisors which is prohibited by section three thousand six hundred and thirty-three of this code. En. March 12, 1872. Am'd. 1873-4, 147; 1875-6, 13; 1880, 16; 1895, 319. Cal.Rep.Cit. 59, 333; 68, 498; 137, 252. § 3731. Auditor to compute and enter taxes and foot up totals. The auditor must then compute, and enter in a separate money column in the assessment book, the respective sums, in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property therein enumerated, and segregate and place in the proper columns of the book the respective amounts due in installments, as provided in section three thousand seven hundred and forty-six of this code, and foot up the column, showing the total amount of such taxes, and the columns of total value of property in the county, as corrected under the direction of the state board of equalization. En. March 12, 1872. Am'd. 1875-6, 14; 1880, 27; 1895, 319. Cal.Rep.Cit. 68, 498; 118, 480; 120, 341. § 3732. Delivery of duplicate assessment book to collector, and auditor's affidavit. On or before the second Monday in October, he must deliver the corrected assessment book to the tax collector, with an affidavit attached thereto, and by him subscribed, as follows: “I, auditor of the county of — do swear that I received the assessment book of the taxable property from the clerk of the ooard of supervisors, with his affidavit thereto affixed, and that I have corrected it and made it to conform to the requirements of the state board of equalization; that I have reckoned the respective sums due as taxes, and have added up the columns of valuation, taxes, and acreage, as required by law." En. March 12, 1872. Am'd. 1873-4, 148; 1875-6, 14; 1880, 27; 1891, 446; 1895, 319; 1897, 430. Cal. Rep.Cit. 66, 24; 118, 480; 137, 521; 137, 522. § 3733. Auditor to retain original assessment book. (Repealed.) En. March 12, 1872. Rep. 1895, 319. § 3734. Tax collector charged with full amount of taxes levied. On delivering the assessment book to the tax |